{"id":5243,"date":"2025-12-04T17:03:44","date_gmt":"2025-12-04T16:03:44","guid":{"rendered":"https:\/\/expatax.mt\/?p=5243"},"modified":"2025-12-04T17:09:58","modified_gmt":"2025-12-04T16:09:58","slug":"un-guide-sur-la-base-des-transferts-de-fonds-a-malte-2","status":"publish","type":"post","link":"https:\/\/expatax.mt\/fr\/a-guide-to-remittance-basis-in-malta-2\/","title":{"rendered":"Guide sur la base des transferts de fonds \u00e0 Malte\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0"},"content":{"rendered":"<p>La fiscalit\u00e9 peut souvent sembler d\u00e9routante, surtout lorsqu'il s'agit de questions internationales. Cependant, pour les personnes qui envisagent de s'installer \u00e0 Malte, il est essentiel de comprendre le fonctionnement de la base des transferts de fonds. Ce principe fiscal joue un r\u00f4le central dans la mani\u00e8re dont les revenus \u00e9trangers sont trait\u00e9s, ce qui devient imposable et la mani\u00e8re dont les nouveaux arrivants peuvent structurer leurs finances avant de s'installer.<\/p>\n\n\n\n<p class=\"has-text-align-center is-style-cnvs-paragraph-callout\">Pour vous simplifier la t\u00e2che avant votre d\u00e9m\u00e9nagement, nous vous proposons de d\u00e9couvrir les concepts et les r\u00e8gles cl\u00e9s applicables \u00e0 cette forme d'imposition.<\/p>\n\n\n\n<h3 id=\"remittance-basis-of-taxation-concerns-not-domiciled-residents\" class=\"wp-block-heading\">La base d'imposition des transferts de fonds concerne les r\u00e9sidents non domicili\u00e9s<\/h3>\n\n\n\n<p><a href=\"https:\/\/mtca.gov.mt\/personal-tax\/individual\/tax-residence\" data-type=\"link\" data-id=\"https:\/\/mtca.gov.mt\/personal-tax\/individual\/tax-residence\" rel=\"nofollow noopener\" target=\"_blank\">La base d'imposition des transferts de fonds<\/a> \u00e0 Malte concerne principalement les personnes qui <strong>ne sont pas domicili\u00e9s ou ne r\u00e9sident pas habituellement<\/strong> dans le pays, g\u00e9n\u00e9ralement appel\u00e9s r\u00e9sidents de Malte mais non domicili\u00e9s \u00e0 Malte. Ce cadre r\u00e9git la mani\u00e8re dont les revenus et les plus-values sont impos\u00e9s en fonction de leur source et du lieu o\u00f9 ils sont per\u00e7us :&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bg-light\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list is-style-cs-list-styled-positive-circle-2\">\n<li>Les revenus g\u00e9n\u00e9r\u00e9s \u00e0 Malte sont soumis \u00e0 l'imp\u00f4t \u00e0 Malte, quel que soit l'endroit o\u00f9 ils sont per\u00e7us.<\/li>\n\n\n\n<li>Les revenus gagn\u00e9s en dehors de Malte ne sont impos\u00e9s \u00e0 Malte que s'ils sont transf\u00e9r\u00e9s dans le pays.<\/li>\n\n\n\n<li>Les gains en capital provenant d'actifs situ\u00e9s en dehors de Malte ne sont pas imposables \u00e0 Malte, m\u00eame s'ils sont transf\u00e9r\u00e9s dans le pays.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h3 id=\"residence-ordinary-residence-and-domicile\" class=\"wp-block-heading\">R\u00e9sidence, r\u00e9sidence ordinaire et domicile<\/h3>\n\n\n\n<p>La compr\u00e9hension du statut fiscal d'une personne \u00e0 Malte repose sur des concepts tels que la r\u00e9sidence, la r\u00e9sidence ordinaire et le domicile :<\/p>\n\n\n\n<ol class=\"wp-block-list is-style-cnvs-list-styled has-gray-200-background-color has-background\">\n<li><strong>R\u00e9sidence :<\/strong> Elle est d\u00e9termin\u00e9e par la pr\u00e9sence physique, 183 jours ou plus pass\u00e9s \u00e0 Malte au cours d'une ann\u00e9e civile \u00e9tablissant la r\u00e9sidence. Les personnes ayant l'intention de r\u00e9sider de mani\u00e8re permanente sont consid\u00e9r\u00e9es comme r\u00e9sidentes \u00e0 partir de la date d'arriv\u00e9e.<\/li>\n\n\n\n<li><strong>R\u00e9sidence ordinaire : <\/strong>Le fait de vivre \u00e0 Malte de mani\u00e8re permanente ou ind\u00e9finie signifie que l'on est un r\u00e9sident ordinaire. M\u00eame les r\u00e9sidents temporaires peuvent devenir des r\u00e9sidents ordinaires sous certaines conditions.<\/li>\n\n\n\n<li><strong>Domicile<\/strong>: Il n'est pas li\u00e9 \u00e0 la nationalit\u00e9, mais refl\u00e8te l'endroit o\u00f9 une personne consid\u00e8re qu'elle a son domicile permanent. On peut acqu\u00e9rir le domicile de son choix en ayant l'intention de r\u00e9sider de mani\u00e8re permanente dans un pays.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><a href=\"https:\/\/expatax.mt\/fr\/le-statut-de-resident-et-de-non-domicile-de-maltas-explique\/\" data-type=\"link\" data-id=\"https:\/\/expatax.mt\/maltas-residence-non-domicile-status-explained\/\">Explication du statut de r\u00e9sident non domicili\u00e9 de Malte<\/a><\/p><\/blockquote><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-1024x683.jpeg\" alt=\"\" class=\"wp-image-10844\" title=\"\" srcset=\"https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-1024x683.jpeg 1024w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-300x200.jpeg 300w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-768x512.jpeg 768w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-1536x1024.jpeg 1536w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-2048x1365.jpeg 2048w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-18x12.jpeg 18w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-380x253.jpeg 380w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-550x367.jpeg 550w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-800x533.jpeg 800w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-1160x773.jpeg 1160w, https:\/\/expatax.mt\/wp-content\/uploads\/2024\/04\/IMG_6918-scaled.jpeg 2560w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>Concept commercial de la comptabilit\u00e9, du paiement des imp\u00f4ts, du calcul des finances<\/em><\/figcaption><\/figure>\n\n\n\n<h3 id=\"where-are-income-and-capital-gains-taxed\" class=\"wp-block-heading\">O\u00f9 sont impos\u00e9s les revenus et les plus-values ?<\/h3>\n\n\n\n<p>L'imposition des revenus et des plus-values \u00e0 Malte suit ces principes :&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list is-style-cs-list-styled-positive-circle-2\">\n<li>Revenus provenant de Malte : Les revenus provenant d'activit\u00e9s men\u00e9es \u00e0 Malte sont impos\u00e9s \u00e0 Malte. Les revenus passifs sont impos\u00e9s l\u00e0 o\u00f9 se trouve la source.<\/li>\n\n\n\n<li>Plus-values r\u00e9alis\u00e9es \u00e0 Malte : Les gains provenant d'actifs situ\u00e9s \u00e0 Malte sont imposables \u00e0 Malte.<\/li>\n<\/ol>\n\n\n\n<h3 id=\"income-received-in-malta-is-subject-to-taxation\" class=\"wp-block-heading\">Les revenus per\u00e7us \u00e0 Malte sont soumis \u00e0 l'imp\u00f4t<\/h3>\n\n\n\n<p>Les revenus per\u00e7us \u00e0 Malte, directement ou indirectement, sont soumis \u00e0 l'imp\u00f4t. Les transferts de fonds sur des comptes bancaires maltais ou par le biais de cartes de cr\u00e9dit sont pr\u00e9sum\u00e9s \u00eatre des revenus, sauf preuve du contraire. Toutefois, les transferts de capitaux, tels que les h\u00e9ritages ou le produit de la vente d'actifs, ne sont pas consid\u00e9r\u00e9s comme des revenus imposables.<\/p>\n\n\n\n<h3 id=\"minimum-tax-liability-for-non-domiciled-persons\" class=\"wp-block-heading\">Obligation fiscale minimale pour les personnes non domicili\u00e9es<\/h3>\n\n\n\n<p>Les personnes physiques non domicili\u00e9es qui r\u00e9sident ordinairement \u00e0 Malte doivent s'acquitter d'un imp\u00f4t minimum de 5 000 euros par an si leurs revenus mondiaux d\u00e9passent 35 000 euros. Il est possible de demander un d\u00e9gr\u00e8vement pour les imp\u00f4ts pay\u00e9s ailleurs. Les particuliers peuvent \u00e9galement opter pour une imposition mondiale si cela se traduit par un imp\u00f4t moins \u00e9lev\u00e9.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<p>Comprendre les principes de la fiscalit\u00e9, en particulier en ce qui concerne la base de remise, est essentiel pour toute personne envisageant de r\u00e9sider \u00e0 Malte. En se familiarisant avec ces concepts et en demandant l'avis d'un expert si n\u00e9cessaire, les individus peuvent naviguer efficacement dans le paysage fiscal et prendre des d\u00e9cisions \u00e9clair\u00e9es concernant leurs affaires financi\u00e8res.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<h3 id=\"seeking-proper-advice\" class=\"wp-block-heading\">Rechercher des conseils appropri\u00e9s<\/h3>\n\n\n\n<p>La fiscalit\u00e9 peut \u00eatre complexe et les diff\u00e9rents cas individuels influencent les obligations fiscales. Il est important de demander l'avis d'un professionnel avant d'\u00e9tablir sa r\u00e9sidence \u00e0 Malte afin de garantir la conformit\u00e9 et d'optimiser la planification fiscale. N'h\u00e9sitez pas \u00e0 demander de l'aide sur notre site <a href=\"https:\/\/expatax.mt\/fr\/\" data-type=\"link\" data-id=\"www.expatax.mt\">Site web d'Expatax Malta.<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<p class=\"has-text-align-center is-style-cnvs-paragraph-callout\">Restez en contact avec nous sur les m\u00e9dias sociaux pour des mises \u00e0 jour quotidiennes.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-content-justification-center is-layout-flex wp-container-core-social-links-is-layout-16018d1d wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-facebook  wp-block-social-link\"><a href=\"https:\/\/www.facebook.com\/expatax.mt\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" 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s-0.009,2.688-0.052,3.637c-0.04,0.877-0.187,1.354-0.31,1.671c-0.163,0.42-0.358,0.72-0.673,1.035 c-0.315,0.315-0.615,0.51-1.035,0.673c-0.317,0.123-0.794,0.27-1.671,0.31c-0.949,0.043-1.233,0.052-3.637,0.052 s-2.688-0.009-3.637-0.052c-0.877-0.04-1.354-0.187-1.671-0.31c-0.42-0.163-0.72-0.358-1.035-0.673 c-0.315-0.315-0.51-0.615-0.673-1.035c-0.123-0.317-0.27-0.794-0.31-1.671C4.631,14.688,4.622,14.403,4.622,12 s0.009-2.688,0.052-3.637c0.04-0.877,0.187-1.354,0.31-1.671c0.163-0.42,0.358-0.72,0.673-1.035 c0.315-0.315,0.615-0.51,1.035-0.673c0.317-0.123,0.794-0.27,1.671-0.31C9.312,4.631,9.597,4.622,12,4.622 M12,3 C9.556,3,9.249,3.01,8.289,3.054C7.331,3.098,6.677,3.25,6.105,3.472C5.513,3.702,5.011,4.01,4.511,4.511 c-0.5,0.5-0.808,1.002-1.038,1.594C3.25,6.677,3.098,7.331,3.054,8.289C3.01,9.249,3,9.556,3,12c0,2.444,0.01,2.751,0.054,3.711 c0.044,0.958,0.196,1.612,0.418,2.185c0.23,0.592,0.538,1.094,1.038,1.594c0.5,0.5,1.002,0.808,1.594,1.038 c0.572,0.222,1.227,0.375,2.185,0.418C9.249,20.99,9.556,21,12,21s2.751-0.01,3.711-0.054c0.958-0.044,1.612-0.196,2.185-0.418 c0.592-0.23,1.094-0.538,1.594-1.038c0.5-0.5,0.808-1.002,1.038-1.594c0.222-0.572,0.375-1.227,0.418-2.185 C20.99,14.751,21,14.444,21,12s-0.01-2.751-0.054-3.711c-0.044-0.958-0.196-1.612-0.418-2.185c-0.23-0.592-0.538-1.094-1.038-1.594 c-0.5-0.5-1.002-0.808-1.594-1.038c-0.572-0.222-1.227-0.375-2.185-0.418C14.751,3.01,14.444,3,12,3L12,3z M12,7.378 c-2.552,0-4.622,2.069-4.622,4.622S9.448,16.622,12,16.622s4.622-2.069,4.622-4.622S14.552,7.378,12,7.378z M12,15 c-1.657,0-3-1.343-3-3s1.343-3,3-3s3,1.343,3,3S13.657,15,12,15z M16.804,6.116c-0.596,0-1.08,0.484-1.08,1.08 s0.484,1.08,1.08,1.08c0.596,0,1.08-0.484,1.08-1.08S17.401,6.116,16.804,6.116z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Instagram<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a 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wp-block-social-link\"><a href=\"https:\/\/whatsapp.com\/channel\/0029Vb14UY13AzNPnmiOcd1V\" class=\"wp-block-social-link-anchor\" rel=\"nofollow noopener\" target=\"_blank\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M 12.011719 2 C 6.5057187 2 2.0234844 6.478375 2.0214844 11.984375 C 2.0204844 13.744375 2.4814687 15.462563 3.3554688 16.976562 L 2 22 L 7.2324219 20.763672 C 8.6914219 21.559672 10.333859 21.977516 12.005859 21.978516 L 12.009766 21.978516 C 17.514766 21.978516 21.995047 17.499141 21.998047 11.994141 C 22.000047 9.3251406 20.962172 6.8157344 19.076172 4.9277344 C 17.190172 3.0407344 14.683719 2.001 12.011719 2 z M 12.009766 4 C 14.145766 4.001 16.153109 4.8337969 17.662109 6.3417969 C 19.171109 7.8517969 20.000047 9.8581875 19.998047 11.992188 C 19.996047 16.396187 16.413812 19.978516 12.007812 19.978516 C 10.674812 19.977516 9.3544062 19.642812 8.1914062 19.007812 L 7.5175781 18.640625 L 6.7734375 18.816406 L 4.8046875 19.28125 L 5.2851562 17.496094 L 5.5019531 16.695312 L 5.0878906 15.976562 C 4.3898906 14.768562 4.0204844 13.387375 4.0214844 11.984375 C 4.0234844 7.582375 7.6067656 4 12.009766 4 z M 8.4765625 7.375 C 8.3095625 7.375 8.0395469 7.4375 7.8105469 7.6875 C 7.5815469 7.9365 6.9355469 8.5395781 6.9355469 9.7675781 C 6.9355469 10.995578 7.8300781 12.182609 7.9550781 12.349609 C 8.0790781 12.515609 9.68175 15.115234 12.21875 16.115234 C 14.32675 16.946234 14.754891 16.782234 15.212891 16.740234 C 15.670891 16.699234 16.690438 16.137687 16.898438 15.554688 C 17.106437 14.971687 17.106922 14.470187 17.044922 14.367188 C 16.982922 14.263188 16.816406 14.201172 16.566406 14.076172 C 16.317406 13.951172 15.090328 13.348625 14.861328 13.265625 C 14.632328 13.182625 14.464828 13.140625 14.298828 13.390625 C 14.132828 13.640625 13.655766 14.201187 13.509766 14.367188 C 13.363766 14.534188 13.21875 14.556641 12.96875 14.431641 C 12.71875 14.305641 11.914938 14.041406 10.960938 13.191406 C 10.218937 12.530406 9.7182656 11.714844 9.5722656 11.464844 C 9.4272656 11.215844 9.5585938 11.079078 9.6835938 10.955078 C 9.7955938 10.843078 9.9316406 10.663578 10.056641 10.517578 C 10.180641 10.371578 10.223641 10.267562 10.306641 10.101562 C 10.389641 9.9355625 10.347156 9.7890625 10.285156 9.6640625 C 10.223156 9.5390625 9.737625 8.3065 9.515625 7.8125 C 9.328625 7.3975 9.131125 7.3878594 8.953125 7.3808594 C 8.808125 7.3748594 8.6425625 7.375 8.4765625 7.375 z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">WhatsApp<\/span><\/a><\/li><\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<h3 id=\"further-reads\" class=\"wp-block-heading\">Autres lectures<\/h3>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"CsKjIgzkGw\"><a href=\"https:\/\/expatax.mt\/fr\/retour-au-travail-apres-un-conge-de-maternite-reductions-dimpot\/\">Retour au travail apr\u00e8s un cong\u00e9 de maternit\u00e9 - Remboursements d'imp\u00f4ts<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cRetour au travail apr\u00e8s un cong\u00e9 de maternit\u00e9 - Remboursements d&#039;imp\u00f4ts\u201d - Expatax Malta\" src=\"https:\/\/expatax.mt\/returning-to-work-after-maternity-leave-tax-rebates\/embed\/#?secret=ebaAtFxVtZ#?secret=CsKjIgzkGw\" data-secret=\"CsKjIgzkGw\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"agd3uj6Hew\"><a href=\"https:\/\/expatax.mt\/fr\/procedure-amiable-votre-guide-pour-lallegement-fiscal-transfrontalier\/\">Proc\u00e9dure amiable : Votre guide pour l'all\u00e8gement fiscal transfrontalier<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&quot;Proc\u00e9dure amiable : Votre guide pour les all\u00e8gements fiscaux transfrontaliers&quot; - Expatax Malta\" src=\"https:\/\/expatax.mt\/mutual-agreement-procedure-your-guide-to-cross-border-tax-relief\/embed\/#?secret=MHkEFBkWql#?secret=agd3uj6Hew\" data-secret=\"agd3uj6Hew\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>","protected":false},"excerpt":{"rendered":"D\u00e9couvrez comment l'imposition sur la base des transferts de fonds \u00e0 Malte affecte les r\u00e9sidents non domicili\u00e9s et d\u00e9couvrez les r\u00e8gles relatives \u00e0 l'imp\u00f4t sur le revenu et sur les 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